Charles H. Spurgeon on Psalms 104:26

Leviathan...made to play. He is made to "play in the sea"; he hath nothing to do as man hath, that "goes forth to his work"; he hath nothing to fear as the beasts have, that lie down in their dens; and therefore he plays with the waters: it is pity any of the children of men, that have nobler powers, and were made for nobler purposes, should live as if they were sent into the world like the leviathan into the waters, to play therein, spending all their time in pastime. Matthew Henry.